(1) This Agreement shall apply to taxes on income imposed on behalf of a Party or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income, all taxes imposed on total income or on elements of income.

(3) The existing taxes to which the Agreement shall apply are:

• (a) in the case of Guernsey:
  • (i) income tax;
  • (ii) dwellings profits tax;
• (hereinafter referred to as "Guernsey tax"); and
• (b) in the case of the State of Qatar:
  • (i) taxes on income or profits;
• (hereinafter referred to as "Qatari tax").

(4) The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of the existing taxes. The competent authorities of the Parties shall notify each other of any significant changes that have been made in their respective tax laws which may affect matters covered by the Agreement.